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[Cites 0, Cited by 0] [Section 28B] [Entire Act]

State of Karnataka - Subsection

Section 28B(2) in Karnataka Tax on Entry of Goods Act, 1979

(2)The burden of proving that any [goods] [Substituted by Act 15 of 1992 w.e.f. 1.5.1992] were sold in the course of export out of the territory of India shall be on the registered dealer.]